Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Constitutional Validity of Notification providing tariff value of edible oil - Simply because certain items which fall under Chapter 15 were not included for such exercise, in our view, cannot be stated to be violative of Article 14 of the Constitution - HC
Constitutional Validity of Notification providing tariff value of edible oil - Simply because certain items which fall under Chapter 15 were not included for such exercise, in our view, cannot be stated to be violative of Article 14 of the Constitution - HC
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